26 U.S.C. § 7101
Form of bonds
Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—
# (1) General rule
Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary.
# (2) United States bonds and notes in lieu of surety bonds
The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31 , United States Code.
Source: view the official text
Cited by 20
- 26 CFR § 1.6162-1 — Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- 26 CFR § 1.6165-1 — Bonds where time to pay the tax or deficiency has been extended.
- 26 CFR § 157.6165-1 — Bonds where time to pay tax has been extended.
- 26 CFR § 20.2056A-2 — Requirements for qualified domestic trust.
- 26 CFR § 20.6165-1 — Bonds where time to pay tax or deficiency has been extended.
- 26 CFR § 20.7101-1 — Form of bonds.
- 26 CFR § 25.6165-1 — Bonds where time to pay tax or deficiency has been extended.
- 26 CFR § 25.7101-1 — Form of bonds.
- 26 CFR § 301.6325-1 — Release of lien or discharge of property.
- 26 CFR § 301.6336-1 — Sale of perishable goods.
- 26 CFR § 301.6343-1 — Requirement to release levy and notice of release.
- 26 CFR § 301.6803-1 — Accounting and safeguarding.
Show 8 more
- 26 CFR § 301.6863-1 — Stay of collection of jeopardy assessments; bond to stay collection.
- 26 CFR § 403.28 — Corporate surety bonds.
- 26 CFR § 403.29 — Deposit of collateral.
- 26 CFR § 53.6165-1 — Bonds where time to pay tax or deficiency has been extended.
- 26 CFR § 53.7101-1 — Form of bonds.
- 26 CFR § 55.6165-1 — Bonds where time to pay tax or deficiency has been extended.
- 26 U.S.C. § 6325 — Release of lien or discharge of property
- 26 U.S.C. § 7324 — Special disposition of perishable goods
Nearby sections (25 sections)
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- 6872 · Suspension of period on assessment
- 6873 · Unpaid claims
- 6901 · Transferred assets
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- 6903 · Notice of fiduciary relationship
- 6904 · Prohibition of injunctions
- 6905 · Discharge of executor from personal liability for decedent’s…
- 7001 · Collection of foreign items
- 7011 · Registration—persons paying a special tax
- 7012 · Cross references
- 7101 · Form of bonds
- 7102 · Single bond in lieu of multiple bonds
- 7103 · Cross references—Other provisions for bonds
- 7121 · Closing agreements
- 7122 · Compromises
- 7123 · Appeals dispute resolution procedures
- 7124 · Cross references
- 7201 · Attempt to evade or defeat tax
- 7202 · Willful failure to collect or pay over tax
- 7203 · Willful failure to file return, supply information, or pay tax
- 7204 · Fraudulent statement or failure to make statement to employees
- 7205 · Fraudulent withholding exemption certificate or failure to…
- 7206 · Fraud and false statements